Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - USE TAX
Section 10-46-42 - Secretary's certificate as prima facie evidence of failure to file return or pay tax

S.D. Codified Laws § 10-46-42

Download
PDF
Current through the 2024 Legislative Session
Section 10-46-42 - Secretary's certificate as prima facie evidence of failure to file return or pay tax

The certificate of the secretary of revenue to the effect that a tax or amount required to be paid by this chapter has not been paid, that a return has not been filed, or that information has not been supplied pursuant to the provisions of this chapter shall be prima facie evidence thereof.

SDCL 10-46-42

SL 1939, ch 276, § 15; SL 1953, ch 472; SL 1955, ch 420; SDC Supp 1960, § 57.4314; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.